State Codes and Statutes
Statutes > Virginia > Title-15-2 > Chapter-7 > 15-2-717§ 15.2-717. Time in which to contest real property assessments.
Any person aggrieved by an assessment of real estate made by the departmentof real estate assessments may apply for relief to the circuit court of thecounty within one year from December 31 of the year in which such assessmentis made for assessments made prior to January 1, 2005; within two years fromDecember 31 of the year in which such assessment is made for assessments madeon and after January 1, 2005, but prior to January 1, 2007; and within thetime frame as provided by general law pursuant to § 58.1-3984 for assessmentsmade on and after January 1, 2007. No person may make such application for ayear other than the current year unless such person has provided to theassessor, commissioner of the revenue, or the governing body, written noticeof disagreement with the assessment, during the applicable tax year. Theapplication shall be before the court when it is filed in the clerk's office.In such proceeding the burden of proof shall be on the taxpayer to show thatthe property in question is valued at more than its fair market value or thatthe assessment is not uniform in its application, or that the assessment isotherwise invalid or illegal, but it shall not be necessary for the taxpayerto show that intentional, systematic and willful discrimination has takenplace. The proceedings shall be conducted as an action at law before thecourt, sitting without a jury, and the court shall act with the authoritygranted by §§ 58.1-3987 and 58.1-3988.
(1991, c. 143, § 15.1-686.01; 1997, c. 587; 2003, c. 1036.)
